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All Journal Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Studies
Zulkarnain Muhammad Ali
Tazkia Islamic University College

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Analisis Faktor Penyebab Rendahnya Penerimaan Zakat Perusahaan di Indonesia Prasasti Nuraeni Sasti; Zulkarnain Muhammad Ali; Indra
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 2 No. 1 (2023): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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Abstract

Background – Indonesia has a very high potential for corporate zakat, in fact the potential for corporate zakat is the highest potential among other sources of zakat. Until 2020, the company's zakat potential will reach 144.5 trillion based on data obtained from the Baznas Strategic Studies Center (Puskas Baznas), but ironically, the company's zakat receipts are actually very small and not directly proportional to its huge potential. Therefore, it is necessary to carry out an in-depth analysis to find out what factors influence why corporate zakat receipts in Indonesia are still so low.. Objective - This research aims to analyze what factors influence the company's low zakat receipts both from an internal and external perspective of the company as well as to find criteria and recommendations for the best solutions that have the strongest influence that can be used to overcome these problems. Research Method - The analytical method in this study uses the Analytic Network Process (ANP) with the help of super decisions software as a decision making tool. The data sources in this research come from primary data and secondary data. Primary data was obtained from interviews with respondents consisting of zakat practitioners, regulators and academics. Meanwhile, secondary data was obtained from the results of a review of relevant previous research literature. Findings - The first results of this research resulted in the finding that the internal factors that cause the company's low zakat receipts in Indonesia are mainly the company's low knowledge and understanding of the existence of zakat obligations, while in terms of external factors the main problem that is most influential is the government's still low support for zakat management system in Indonesia. The second finding resulted in a priority solution to overcome the problem of low company zakat receipts in terms of the most important internal problem, namely by providing tax incentives for companies that have paid their zakat obligations. Meanwhile, the priority for solving external problems is increasing government support and strengthening the system. Keywords: Corporate Zakat, Problem, Solutions
Analisis Pengaruh Intellectual Capital (IC) Terhadap Kinerja Lembaga Zakat Ahmad Daelami; Rininta Nurrachmi; Zulkarnain Muhammad Ali
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 2 No. 1 (2023): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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The realization of zakat collection in Indonesia is still low compared to the potential collection. This is an irony because Indonesia is a country with a majority Muslim population. The causes are the low public trust in Zakat Management Organization (OPZ) and the internal and external problems faced by the institution. This study aims to analyze the effect of intellectual capital on the performance of zakat institutions. Data analysis methods in this study using Structural Equation Modeling (SEM). The results of this study show that there are 3 IC variables that affect the performance of zakat institutions, namely the first relational capital where the organization must improve services to encourage muzakki satisfaction and loyalty and expand the network of partners who support the organization's operations. Second, Social Capital where the organization needs to have organizational values and organizational culture that are internalized to all amil zakat in the organization to encourage better organizational performance. Third, Spiritual Capital as an Islamic-based NPO, zakat institutions must encourage each amil in the institution to have a good level of religiosity and apply ethical values according to Islamic law. The 3 IC variables consisting of HC, STC and TC have no effect on the performance of zakat institutions.
Analisis Awareness dan Willingness Generasi Milennial Terhadap Perilaku Membayar Zakat Penghasilan Eki Muhammad Mulki Farhan; Zulkarnain Muhammad Ali; Rahmat Mulyana
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 3 No. 1 (2024): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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There is a huge potential zakat income in Indonesia. Millennial is one of the biggest income contributors. However, the zakat income collection is low. Therefore, it is important to analyze deeply the behavior of paying zakat income, especially in the millennial segment, on how to maximize the collectability of zakat income. The purpose of this study is to analyze the awareness and willingness of millennials towards the behavior of zakat income paying. The method of this research is quantitative method. The survey has been carried out by spreading online questionnaires for the millennials who are located in Jabodetabek city. The data collected was then analyzed using Structural Equation Modelling (SEM), Smart PLS ver. 3.29. In this study, we found that awareness influences the forming of willingness significantly, whereas willingness influences the behavior of paying zakat income among millennials. We also found that willingness plays role as a mediator between awareness and paying zakat income behavior. That means that we should pay more attention to the willingness, and how to turn the awareness into willingness before paying zakat income behavior. On the other hand, it was found that promotion also give a significant influence on willingness.
Government Expenditure Efficiency Towards Islamic Human Development Index (IHDI): Data Envelopment Analysis Application Fahmi Alhadi; Achmad Firdaus; Zulkarnain Muhammad Ali
IRTIQO' : Postgraduate Journal of Islamic Economics, Finance and Accounting Studies Vol. 3 No. 1 (2024): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud
Publisher : Department Islamic Economics

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This study examines the efficiency of local government spending in 34 provinces in Indonesia against the indicators of the Islamic Human xDevelopment Index (IHDI) in 2018-2020. Data Envelopment Analysis is used in this study as a method of measuring the efficiency of each province. This study uses local government spending based on function as an input variable and IHDI indicators which are built based on maqashid sharia in the form of crime rate, national zakat index, life expectancy, the average length of schooling, birth rate, gini ratio, and expenditure per population capita as output variable. The results of this study indicate that the efficiency level of local government spending on the hifdz an-nafs aspect has the highest average efficiency score among other aspects, namely 96-97%. Furthermore, Gorontalo could have gotten a better efficiency score on the hifdz al-’aql indicator.
Co-Authors Achmad Firdaus Ahmad Daelami Eki Muhammad Mulki Farhan Fahmi Alhadi Indra Prasasti Nuraeni Sasti Rahmat Mulyana Rininta Nurrachmi